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2019 (5) TMI 73 - CESTAT BANGALOREImposition of penalty u/s 78 - payment of tax along with interest on being pointed out - HELD THAT:- The default was only for a short period and the default of delay in filing of the Returns remains accepted. The appellant has also paid penalty and that no appeal is filed before this Court. Further, they have paid the tax on being pointed out and thus, the same is a good cause for the belated payments. Thus, in view of the above facts, there can be no dispute with regard the bonafides of the appellant. It is a fit case where discretion of Section 80 could be exercised to the extent of deleting the penalty under Section 78 and the impugned order is accordingly set aside - appeal allowed - decided in favor of appellant.
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